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内部控制是企业管理工作中的重要组成部分,在财务会计的视角下强化内部控制有利于确保资产安全,也可以在一定程度上提高经营效益。但从当前的发展情况来看,多数企业没有能够充分认识到内部控制所具有的重要作用,也没有采用对应性的措施对内部控制工作进行完善,这就直接影响到了财务会计管理的有效开展。本文对财务会计角度下企业内部控制面临的问题进行了分析,并提出了对应性的内部控制完善措施,旨在为内部控制以及财务会计相关工作的改进提供参考,从而促进企业发展。
Internal control is an important part of enterprise management. Strengthening internal control from the perspective of financial accounting helps to ensure the safety of assets and to a certain extent to improve operating efficiency. However, from the current development situation, most enterprises failed to fully understand the important function of internal control and did not adopt corresponding measures to improve their internal control work, which directly affected the effective implementation of financial and accounting management. This paper analyzes the problems facing the internal control of the enterprise from the perspective of financial accounting and puts forward corresponding measures to improve the internal control so as to provide reference for the improvement of internal control and financial accounting related work so as to promote the development of the enterprise.